IGST Rules

Integrated Goods and Services Tax (IGST) Rules, 2017

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Notified vide Notification No. 4 /2017-Integrated Tax (Dated 28th June 2017) and further as amended by Notification No. 12/2017-Integrated Tax (Dated 15th November, 2017)


Rule 1Short title and commencement

Rule 2Application of Central Goods and Services Tax Rules

Rule 3 – Value of supply attributable to different states/ UTs in case of place of supplies in multiple states/ UT under Section 12(14) of IGST Act

Rule 3(a) – In the case of advertisement published in newspapers and publications disseminated in multiple states/ UT

Rule 3(b) – In case of printed material like pamphlets, leaflets, diaries, calendars, T shirts etc. distributed in multiple states/ UT

Rule 3(c)(i) – In case of hoardings in multiple states/ UT other than those on trains

Rule 3(c)(ii) – In case of advertisements placed on trains running in multiple states

Rule 3(d)(i) – In case of advertisements on the back of utility bills of oil and gas companies disseminated in multiple State/ UT.

Rule 3(d)(ii) – In case of advertisements on railway tickets sold from multiple railway stations in multiple states/ UT

Rule 3(e) – In case of advertisements over radio stations operating in multiple State or UT

Rule 3(f) – In case of advertisement on television channels telecasted in multiple states

Rule 3(g) – In case of advertisements at cinema halls in multiple states/ UT

Rule 3(h) – In case of advertisements over internet in multiple State/ UT

Rule 3(i) in the case of advertisements through short messaging service in multiple State/ UT